BA9206 ACCOUNTING FOR MANAGEMENT Syllabus for 1st Sem MBA -First semester - Regulation 2009 - Anna University
BA9206 ACCOUNTING FOR
MANAGEMENT LT P C
3 1 0 4
UNIT I FINANCIAL ACCOUNTING
9+3
Introduction to Financial, Cost and Management
Accounting- Generally accepted accounting principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss
account and related concepts - Introduction to inflation accounting- Introduction to human resources accounting.
UNIT II COMPANY ACCOUNTS
9+3
Meaning of Company -Maintenance of Books of Account-Statutory Books-
Profit or Loss Prior
to incorporation-
Final Accounts of Company- Alteration of share capital- Preferential allotment,
Employees stock option- Buy back of securities.
UNIT III
ANALYSIS OF FINANCIAL STATEMENTS
9+3
Analysis of
financial statements
–
Financial ratio analysis, cash flow
(as
per
Accounting
Standard 3)
and funds flow statement analysis.
UNIT IV COST ACCOUNTING
9+3
Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs.
Cost Accounting Systems: Job order costing -
Process costing- Activity Based Costing- Costing
and the value chain- Target costing- Marginal costing including decision making- Budgetary Control & Variance Analysis - Standard cost system.
UNIT V ACCOUNTING IN COMPUTERISED
ENVIRONMENT 9+3
Significance of Computerized Accounting System- Codification and Grouping of Accounts- Maintaining the hierarchy of ledgers- Prepackaged Accounting software.
TOTAL:45+15 PERIODS TEXT BOOKS
1. M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw
Hill, 2004.
2. R.Narayanaswamy, Financial Accounting – A managerial
perspective, PHI Learning, New
Delhi, 2008.
REFERENCES
1. Jan Williams, Financial and Managerial Accounting – The basis for business Decisions, 13th
edition, Tata McGraw Hill
Publishers, 2005.
2. Horngren, Surdem, Stratton, Burgstahler, Schatzberg, Introduction to Management
Accounting, PHI Learning, 2008.
3. Stice
&
Stice,
Financial Accounting Reporting and Analysis,
7th edition, Cengage
Learning, 2008.
4. Singhvi
Bodhanwala, Management Accounting -Text and cases, PHI Learning, 2008.
5. Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsevier, 2007.
